11/07/2025
VAT on Digital Services
Such as
- Online marketplaces and platforms (like Lazada, Shopee, Airbnb, others)
e-commerce platforms
Online Subscriptions
- Cloud services (data storage like Google Drive, Apple Cloud Services, AWS, etc)
- Online Software and Tools subscriptions (Adobe, Canva, AI tools, Microsoft, etc.)
- communication tools and collaborative software
Websites (GoDaddy, Google, WIX, etc)
Online media and advertising (like Facebook Ads, Google Ads, Instagram ads, TikTok Ads, etc)
Subscription-based streaming platforms (like YouTube, Netflix, or Spotify)
Other digital services are delivered through the internet, like sounds, images, data, facts, or a combination. (ebooks, videos, online courses, online games, etc)
IT infrastructure, such as web hosting: payment processing; targeted digital marketing and analytics; e-learning platforms and professional networking; data analytics and Artificial Intelligence for business insights; cyber security and regulatory compliance; masking and encryption services (e.g.. virtual private network services); system maintenance and optimization for digital services; online consultations through a digital platform (i.e., website, applications, e-marketplace); and interactive media like online gaming and Augmented and/or Virtual Reality (ARJV R) experiences.
09/07/2025
07/07/2025
16/05/2025